2005 (2) TMI 322

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..... lassification of special type of Switches used in washing machines under the Customs Tariff. According to the appellants, the items are classifiable under Chapter Heading 8536.50. However, the Commissioner (Appeals) in the impugned order has classified the goods under Chapter Heading 91.07. 2. Shri K. S. Ravishankar, leared Advocate appeared for the appellants and Smt. Shoba L. Charry, learned J .....

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..... Collector of Customs, Pune, reported in 2001 (127) E.L.T. 836 (Tri. - Del.) wherein it is held that Timers for washing machines, being without the clock and not being in the nature of watch movement described in Note 3 to Chapter 91 of Customs Tariff Act, 1975 are not classifiable under Heading 91.07 and is classifiable under sub-heading 8450.90. 4. The learned JCDR reiterated the findings of t .....

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..... and UT - INT-7 T7D24 are 230 Volt, 0.7 Amp. multipoint multi-delay mechanically operated switched. These can be used to make/break one or more contacts after a crudely adjustable delay. The delay is provided by a set of cams. Each switch consists of a rotary spindle and 1 set of cams operating a series of contacts, that switches the supply to the motor ON/OFF or reverses the direction making .....

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..... switching action." Revenue wants to classify the item under Heading 91.07 which reads as follows :- "91.07 Time switches with clock or watch movement or with synchronous motor." Note 3 of Chapter 91 reads as follows :- "CHAPTER 91 Clocks and watches and parts thereof Notes : xxx xxx xxx xxx 3. For the purposes of this Chapter, the expression "watch movements" means .....

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..... curacy in this purely mechanical rotary switch is only one minute. Hence, classification under Chapter 91 is ruled out. In any case, the issue is covered by CEGAT decision relied on by the appellants in the case of Videocon Appliances v. Collector of Customs, Pune - 2001 (127) E.L.T. 836 (Tri. - Del.). The Order-in-Appeal is devoid any merit. We also find that the Commissioner (Appeals) has ignore .....

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